Exercise 9-2 (Algo) Lower of cost or net realizable value [LO9-1] The inventory of Royal Decking consisted of five products. Information about the December 31, 2021, inventory is as follows: Product Cost Per Unit Selling Price $170 A $150 B 190 210 150 200 D E 110 70 190 90 Costs to sell consist of a sales commission equal to 10% of selling price and shipping costs equal to 10% of cost. Required: What unit value should Royal Decking use for each of its products when applying the lower of cost or net realizable value (LCNRV) rule to units of ending inventory? > Answer is complete but not entirely correct. Per Unit Product Cost NRV Inventory Value A $ 150 $ 136 $ 136 X B 190 168 168 x 150 160 x 150 D 110 152 x 110 E 70 72 70